Art E. Weiss Co. v. United States

Walker, Judge:

Tbe merchandise involved in this suit against the United States consists of certain moleskin plates which were assessed for duty at the rate of 40 per centum ad valorem under the provision in paragraph 1519 (b) of the Tariff Act of 1930 for “manufactures of fur * * * including plates * * * if dyed.” The claim in each case is that the merchandise is not dyed, and hence is entitled to classification under the same paragraph at the rate of 35 per centum ad valorem, as plates of fur, not dyed.

A sample of the plates involved was identified by the single witness called by the…